Reconstruction of Criminal Liability of State Owned Enterprise Corporations in Procurement Corruption through a Fictitious Subcontracting Scheme

Akbarudin  Noor; Bambang  Soesatyo

doi:10.55927/jlca.v5i2.16623

Authors

Akbarudin Noor Universitas Borobudur Jakarta
Bambang Soesatyo Universitas Borobudur Jakarta

DOI:

https://doi.org/10.55927/jlca.v5i2.16623

Keywords:

Corporate Criminal Liability, State-Owned Enterprises, Procurement Corruption, Fictitious Subcontracting, Legal Reconstruction

Abstract

Corruption in the procurement of goods and services within Indonesian State-Owned Enterprises (SOEs), particularly through fictitious subcontracting schemes, poses serious challenges to transparency, accountability, and state financial management. Existing corporate criminal liability frameworks have not adequately addressed the complex structure of SOEs, especially in attributing responsibility for corruption involving layered contractual arrangements. This study aims to reconstruct the concept of corporate criminal liability of SOEs in such cases using a normative juridical approach with statutory, conceptual, and case analyses. The findings reveal that current regulations focus mainly on individual accountability, allowing corporate entities to avoid effective sanctions due to unclear attribution of intent and responsibility. Therefore, a reconstructed framework is proposed to strengthen institutional accountability alongside individual liability, ensuring greater legal certainty, justice, and more effective anti-corruption enforcement in public procurement.

Downloads

Download data is not yet available.

References

Faturachman, F. A., Hutasoit, T. J. E., & Hosnah, A. U. (2024). Pertanggungjawaban dan penegakan hukum pidana korporasi dalam tindak pidana korupsi di Indonesia. Jurnal Mahasiswa Humanis, 4(2), 197–212. https://doi.org/10.37481/jmh.v4i2.731

Khalifah, N., & Sari, A. (2023). Criminal liability for corporate crime in Indonesia. Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam, 5(1), 867–874. https://doi.org/10.37680/almanhaj.v5i1.2687

Mahmud, A. (2022). Urgensi dan sistem pertanggungjawaban korporasi sebagai pelaku tindak pidana korupsi. Jurnal Hukum Mimbar Justitia Fakultas Hukum Universitas Suryakancana, 8(1). https://doi.org/10.35194/jhmj.v8i1.2085

Maksum, U., Saptomo, A., & Borobudur, U. (2024). A clean public procurement system through commitment making officials (PPK) criminal liability reforms. Edunity, 3(11), 1064–1081. https://doi.org/10.57096/edunity.v3i11.335

Muladi, D. P. (2010). Pertanggung jawaban pidana korporasi. Kencana.

Noor, A. (2025). Ultimum remedium dalam penegakan hukum korupsi pengadaan di perusahaan BUMN dibidang kontruksi. Bulletin of Law Research, 2(2), 7–12. https://doi.org/10.65344/bleach.v2i2.133

Nozimakhon, S., & Kizi, M. (2023). General principles of corporate liability for corruption. American Journal of Political Science, Law and Criminology, 5(8), 63–70. https://doi.org/10.37547/tajpslc/volume05issue08-12

Nur, A. K. (2021). Concept of criminal law on corruption of corporate criminal liability system based on justice value. Jurnal Daulat Hukum, 4(1), 82–90. https://doi.org/10.30659/jdh.v4i1.14205

OECD Anti-Corruption. (2015). Liability of legal persons for corruption in Eastern Europe and Central Asia. OECD Publishing.

OECD Anti-Corruption. (2022). OECD review of the corporate governance of state-owned enterprises in Viet Nam. OECD Publishing. https://doi.org/10.1787/a22345d0-en

Panggabean, M. L. (2017). Pertanggungjawaban korporasi dalam hukum pidana: Kajian putusan No. 1405 K/Pid.Sus/2013. [Publisher not specified].

Parintak, S. (2023). Uncovering hidden realities: A phenomenological approach to financial crime in public procurement. Journal of International Conference Proceedings, 6(7), 60–69. https://doi.org/10.32535/jicp.v6i7.2794

Pieth, M., & Ivory, R. (2012). Corporate criminal liability. In General reports of the XVIIIth Congress of the International Academy of Comparative Law/Rapports généraux du XVIIIème Congrès de l’Académie Internationale de Droit Comparé (pp. 625–655). Springer. https://doi.org/10.1007/978-94-007-2354-2_28

Prabowo, D., Saragih, Y. M., Hadi, M. F., Emri, S. I., Romolus, K., & Sianipar, D. (2025). Implementation of corporate criminal accountability in Indonesian national economic crime. JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora, 4(3). https://doi.org/10.55606/jurrish.v4i3.5998

Rusyana, E., & Saputera, J. A. (2024). Criminal liability in the perspective of corporations’ crimes. Jurnal Indonesia Sosial Sains, 5(9), 2245–2254. https://doi.org/10.59141/jiss.v5i09.1375

Saragih, H. Y., Chandra, T. Y., & P. Handa, S. T. (2025). Pertanggungjawaban pidana korporasi pelaku tindak pidana korupsi dalam tata kelola niaga komoditas di Indonesia. Jurnal Riset Ilmiah, 2(8), 3705–3717. https://doi.org/10.62335/sinergi.v2i8.1639

Taufik, A., Suhartono, S., & Mangesti, Y. A. (2023). Criminal accountability of state owned enterprises in criminal acts of corruption. Technium Social Sciences Journal, 44, Article 8968. https://doi.org/10.47577/tssj.v44i1.8968

Yunus, R., Moonti, R. M., Martam, N. K., Kasim, M. A., & Hukum, U. G. (2025). Analisis penegakan hukum pidana terhadap kejahatan korporasi. Mahkamah: Jurnal Riset Ilmu Hukum, 2(3). https://doi.org/10.62383/mahkamah.v2i3.660

Zulfiani, A. (2023). Pertanggungjawaban pidana korporasi dalam korupsi pengadaan barang dan jasa konstruksi. Justicia Sains: Jurnal Ilmu Hukum, 8(2), 544–558. https://doi.org/10.24967/jcs.v8i2.2321